Performance-based budgeting implementation in higher education institutions: Determinants and impact on quality

This study aims to examine the determinants of performance-based budgeting (PBB) implementation in higher education institutions (HEIs) in Indonesia and also its impact on HEI quality. The research was conducted in Indonesian private HEIs. Utilising online and direct survey techniques, 153 sets of v...

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Autores principales:	Suryo Pratolo, Hafiez Sofyani, Misbahul Anwar
Formato:	article
Lenguaje:	EN
Publicado:	Taylor & Francis Group 2020
Materias:	management competence reward system organisational commitment performance-based budgeting higher education institution quality Business HF5001-6182 Management. Industrial management HD28-70
Acceso en línea:	https://doaj.org/article/10b5b55abfff4e81b540cb651d4f4bac
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spelling	oai:doaj.org-article:10b5b55abfff4e81b540cb651d4f4bac2021-12-02T17:00:22ZPerformance-based budgeting implementation in higher education institutions: Determinants and impact on quality2331-197510.1080/23311975.2020.1786315https://doaj.org/article/10b5b55abfff4e81b540cb651d4f4bac2020-01-01T00:00:00Zhttp://dx.doi.org/10.1080/23311975.2020.1786315https://doaj.org/toc/2331-1975This study aims to examine the determinants of performance-based budgeting (PBB) implementation in higher education institutions (HEIs) in Indonesia and also its impact on HEI quality. The research was conducted in Indonesian private HEIs. Utilising online and direct survey techniques, 153 sets of valid data were successfully collected as the samples. Variant-based partial least squares-structural equation modeling (PLS-SEM) was employed to assess the research hypotheses. The study reveals that management competence and reward systems have a positive impact on PBB implementation, and that PBB has a positive effect on HEI quality. The study also finds that PBB plays a role as an intervening variable in the relationship between management competence and reward systems in relation to HEI quality.Suryo PratoloHafiez SofyaniMisbahul AnwarTaylor & Francis Grouparticlemanagement competencereward systemorganisational commitmentperformance-based budgetinghigher education institutionqualityBusinessHF5001-6182Management. Industrial managementHD28-70ENCogent Business & Management, Vol 7, Iss 1 (2020)
institution	DOAJ
collection	DOAJ
language	EN
topic	management competence reward system organisational commitment performance-based budgeting higher education institution quality Business HF5001-6182 Management. Industrial management HD28-70
spellingShingle	management competence reward system organisational commitment performance-based budgeting higher education institution quality Business HF5001-6182 Management. Industrial management HD28-70 Suryo Pratolo Hafiez Sofyani Misbahul Anwar Performance-based budgeting implementation in higher education institutions: Determinants and impact on quality
description	This study aims to examine the determinants of performance-based budgeting (PBB) implementation in higher education institutions (HEIs) in Indonesia and also its impact on HEI quality. The research was conducted in Indonesian private HEIs. Utilising online and direct survey techniques, 153 sets of valid data were successfully collected as the samples. Variant-based partial least squares-structural equation modeling (PLS-SEM) was employed to assess the research hypotheses. The study reveals that management competence and reward systems have a positive impact on PBB implementation, and that PBB has a positive effect on HEI quality. The study also finds that PBB plays a role as an intervening variable in the relationship between management competence and reward systems in relation to HEI quality.
format	article
author	Suryo Pratolo Hafiez Sofyani Misbahul Anwar
author_facet	Suryo Pratolo Hafiez Sofyani Misbahul Anwar
author_sort	Suryo Pratolo
title	Performance-based budgeting implementation in higher education institutions: Determinants and impact on quality
title_short	Performance-based budgeting implementation in higher education institutions: Determinants and impact on quality
title_full	Performance-based budgeting implementation in higher education institutions: Determinants and impact on quality
title_fullStr	Performance-based budgeting implementation in higher education institutions: Determinants and impact on quality
title_full_unstemmed	Performance-based budgeting implementation in higher education institutions: Determinants and impact on quality
title_sort	performance-based budgeting implementation in higher education institutions: determinants and impact on quality
publisher	Taylor & Francis Group
publishDate	2020
url	https://doaj.org/article/10b5b55abfff4e81b540cb651d4f4bac
work_keys_str_mv	AT suryopratolo performancebasedbudgetingimplementationinhighereducationinstitutionsdeterminantsandimpactonquality AT hafiezsofyani performancebasedbudgetingimplementationinhighereducationinstitutionsdeterminantsandimpactonquality AT misbahulanwar performancebasedbudgetingimplementationinhighereducationinstitutionsdeterminantsandimpactonquality
_version_	1718382193717280768

Performance-based budgeting implementation in higher education institutions: Determinants and impact on quality

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